并购重组服务.pdf

Tax Merger and Acquisition Services Local deal experts with global credentials 国际资历 本地专才 Opportunities 機遇 China’s economy is growing and expanding rapidly. With 中國經濟正迅速發展，無論金融機構投資者、私人股權投資 increasing attention by institutional investors, private equity, 者，或工業企業都希望能在這新環境中佔一席之地。並購交易 and industrial firms, all of whom want to secure their place in 也隨之呈幾何級數增長，備受關注。哪些企業是並購的目標？ the New China, MA has become hot with an exponentially 事實上，成千上萬快速增長的企業均有機會成為日後國內外投 increasing number of transactions being consummated. The 資者的收購目標。 targets? Literally, there are hundreds and thousands of rapidly 增長中的併購市場並不局限在中國境內。現在的中國經營者， expanding businesses that present potential acquisition targets 無論是國有企業或是私營企業，都正磨拳擦掌，積極在海外市 and opportunities for both foreign and domestic investors. 場尋求發展機會，務求迅速拓展其全球業務，而海外併購戰略 The growing MA market is not only limited within China. 能幫助他們轉瞬成為重要的國際性公司。 Now that Chinese businesses, including both state owned enterprises and private companies, have been flexing their new economic muscles by actively seeking overseas opportunities to quickly expand their businesses globally, and this outbound acquisition strategy will help them become major global players quickly. Issues and challenges 問題與挑戰 All transactions - whether mergers, acquisitions, joint ventures, 所有交易活動，不論合併、收購、聯營、股權投資或資產剝 equity investments or divestitures - are full of complex business 離，都牽涉到複雜的稅務問題，需要稅務專家悉心策劃。而當 and tax issues that require dedicated expert attention. When 並購交易涉及跨國公司或跨國交易時，所涉及的問題將更加紛 those deals cross international borders or involve companies 繁複雜。 with global operations, wading through the additional range of